会计英语1

一．会计与环境

Accounting period 会计期

Accounting process 会计程序

Accounting 会计，会计学Accrual basis 权责发生制Annual report 年度报告Audit 审计

Auditing 审计，审计学

Balance sheet 资产负债表

Budgeting 预 算

Cash and cash equivalents 现金及现金等价物

Cash basis 现金收付制

Cash flow statement 现金流量表

Certified public accountant 注册会计师

Corporation 公司

Cost accounting 成本会计Economic entity 经济实力Financial accounting 财务会计

Forecast 预 测

General purpose financial statements 通用财务报表Generally accepted accounting princip一le般s 公认会计准则

Going concern 持续经营Income statement 利润表Internal auditing 内部审计

International Accounting Standard Bo国ar际d 会计准则理事会

Managerial （management ） accounting 管理会计

(monetary) unit of measurement 货币计量

Not-for-profits 非营利组织

Partnership 合 伙

Performance 业绩

Prospectus 招股说明书

Sole proprietorship 独资企业

Stewardship （accountability ） of management 管理当局的受托责任

二．会计概念与原则

会计工作的英语作文

Accounting is an important part of any business. It

involves the recording, analyzing, and reporting of

financial transactions. As an accountant, I play a crucial

role in ensuring the financial health of the company I work

for. In this essay, I will discuss the responsibilities of

an accountant, the skills required for the job, and the

importance of ethical behavior in the accounting profession.

First and foremost, an accountant is responsible for

recording and analyzing financial transactions. This

involves keeping track of all the money coming in and going

out of the company, as well as any assets and liabilities.

By doing so, I can provide the company with accurate and

up-to-date financial information, which is essential for

making informed business decisions.

In addition to recording and analyzing financial

1  Lesson 1 Financial Accounting I Exercise answer for Lesson 1

1.1 Select the best answer for each of the following unrelated items

1.d 2. d 3. b 4. d 5. c 6. c 7.d 8.a 9.b 10.b

11c 12b 13c 14d 15 a

1.2 SHORT-ANSWER ESSAY QUESTIONS

1.Accounting cycle is an important concept for accounting. Briefly explain the steps for accounting cycle.

Solution: (1)Analyze transactions; (2) Journalize transactions; (3) Post to ledger;(4) Prepare unadjusted trial

balance ;(5) Journalize & post adjustments; (6) Prepare adjusted trial balance; (7) Prepare financial statements; (8)

Journalize and post closing entries; (9) Prepare post-closing trial balance

2 Your roommate, a marketing major, thinks that debit means decrease and credit means increase. And, that every

account can be debited and credited and as result, every account can have both a debit and a credit balance. Explain to

2024年研究生考试-会计硕士-英语一考试历年真题常考点试题带答案

（图片大小可任意调节）

第1卷

一.单选题(共20题)

1.Several loudspeakers are _______ from the ceiling and we can hear the speaker very clearly.

A. connected

B.sustained

C.associated

D.suspended

2.The _______ work continued for more than a week but there was still no sign of the missing

boy.

A.research

B.rescue

C.vessel

D.vast

3.After working for twenty hours without any rest, the doctors were _______.

A.exhausted

B.mounted

C.wrapped

D.restored

4.Both sugar and salt can ______in water.

A.desert

B.absorb

C.dissolve

D.involve

5.It is not ---_______ for me to return all the books to the library now because I still

need some of them for my research.

A. continuous

B.difficult

C.convenient

D.sufficient

6.All the memories of his childhood had _______ from his mind by the time he was 65.

A.faded